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Marginal tax rate for dividends is a % of actual dividends
received (not grossed-up amount).

NT Basic Personal Amount

2010

Tax Rate

2009

Tax Rate

$12,740

5.90%

$12,664

5.90%

Federal Basic Personal Amount

2010

Tax Rate

2009

Tax Rate

$10,382

15.00%

$10,320

15.00%

Nunavut (NU)
Personal Income Tax Brackets and Rates

2010 Taxable Income

2010 Tax Rates

2009
Taxable Income

2009 Tax Rates

first $39,065

4.00%

first $38,832

4.00%

over $39,065 up to $78,130

7.00%

over
$38,832 up to $77,664

7.00%

over $78,130 up to $127,021

9.00%

over
$77,664 up to $126,264

9.00%

over $127,021

11.50%

over
$126,264

11.50%

Nunavut (NU)
combined federal & territorial tax rates

2010 Taxable Income

2010 Marginal Tax Rates

2009 Taxable Income

2009 Marginal Tax Rates

Other
Income

Capital
Gains

Canadian Dividends

Other
Income

Capital
Gains

Canadian Dividends

Eligible
Dividends

Small
Business
Dividends

Eligible
Dividends

Small
Business
Dividends

first $39,065

19.00%

9.50%

-7.32%

2.08%

first $38,832

19.00%

9.50%

-8.95%

2.08%

over $39,065 up to $40,970

22.00%

11.00%

-3.00%

5.83%

over
$38,832 up to $40,726

22.00%

11.00%

-4.60%

5.83%

over $40,970 up to $78,130

29.00%

14.50%

7.08%

14.58%

over
$40,726 up to $77,664

29.00%

14.50%

5.55%

14.58%

over $78,130 up to $81,941

31.00%

15.50%

9.96%

17.08%

over
$77,664 up to $81,452

31.00%

15.50%

8.45%

17.08%

over $81,941 up to $127,021

35.00%

17.50%

15.72%

22.08%

over
$81,452 up to $126,264

35.00%

17.50%

14.25%

22.08%

over $127,021

40.50%

20.25%

23.64%

28.96%

over
$126,264

40.50%

20.25%

22.23%

28.96%

Marginal tax rate for dividends is a % of actual dividends
received (not grossed-up amount).

NU Basic Personal Amount

2010

Tax Rate

2009

Tax Rate

$11,714

4.00%

$11,644

4.00%

Federal Basic Personal Amount

2010

Tax Rate

2009

Tax Rate

$10,382

15.00%

$10,320

15.00%

Yukon (YT)
Personal Income Tax Brackets and Rates Before Surtax

2010 Taxable Income

2010 Tax Rates

2009
Taxable Income

2009 Tax Rates

first $40,970

7.04%

first $40,726

7.04%

over $40,970 up to $81,941

9.68%

over
$40,726 up to $81,452

9.68%

over $81,941 up to $127,021

11.44%

over
$81,452 up to $126,264

11.44%

over $127,021

12.76%

over
$126,264

12.76%

Yukon (YT)
combined federal & territorial tax rates

2010 Taxable Income

2010 Marginal Tax Rates

2009 Taxable Income

2009 Marginal Tax Rates

Other
Income

Capital
Gains

Canadian Dividends

Other
Income

Capital
Gains

Canadian Dividends

Eligible
Dividends

Small
Business
Dividends

Eligible
Dividends

Small
Business
Dividends

first $40,970

22.04%

11.02%

-9.74%

5.32%

first $40,726

22.04%

11.02%

-11.49%

5.32%

over $40,970 up to $80,708

31.68%

15.84%

4.14%

17.37%

over
$40,726 up to $80,595

31.68%

15.84%

2.49%

17.37%

over $80,708 up to $81,941

32.16%

16.08%

4.06%

17.70%

over
$80,595 up to $81,452

32.16%

16.08%

2.39%

17.70%

over $81,941 up to $127,021

38.01%

19.01%

12.48%

25.01%

over
$81,452 up to $126,264

38.01%

19.01%

10.87%

25.01%

over $127,021

42.40%

21.20%

18.80%

30.49%

over
$126,264

42.40%

21.20%

17.23%

30.49%

Marginal tax rate for dividends is a % of actual dividends
received (not grossed-up amount).
Yukon has not yet announced if their dividend tax credit rates will be revised for 2010 due to the reduction in the gross-up for eligible dividends.

YT Surtax

2010

2009

YT surtax rate (included in all above rates)

5%

YT surtax rate (included in all above rates)

5%

Surtax is on YT tax greater than

$6,000

Surtax is on YT tax greater than

$6,000

Person with only basic personal amount - surtax
starts at taxable income of

$80,708

Person with only basic personal amount - surtax
starts at taxable income of

$80,595

YT Basic Personal Amount

2010

Tax Rate

2009

Tax Rate

$10,382

7.04%

$10,320

7.04%

Federal Basic Personal Amount

2010

Tax Rate

2009

Tax Rate

$10,382

15.00%

$10,320

15.00%

Revised: September 20, 2017

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